会计处理方法对企业所得税的影响

在市场经济条件下,降低成本和深化市场是提高企业竞争力的一个重要手段。企业利用会计准则对固定资产、存货、非货币性资产交换、债务重组等取得方式或计价方法的不同,全面考虑本企业的内部情况、外部环境、投资机会等诸多因素,在税法允许的范围内合理筹划,实现企业利润最大化。本文仅从固定资产、存货两方面探讨会计处理方法对企业所得税的影响。     

基于MULTISIM8的数字钟的设计

本设计主电路由振荡器、分频器、计数器、显示器组成。其中振荡器和分频器组成标准秒信号发生器,送入60#、24#计数器组成计时系统,再送入显示系统,另外一些组合电路组成校时调节系统和报时电路等扩展电路。     

原纸弹性模量测定方法

分析了原纸弹性模量测试的必要性,以定量分别为230 g·m-2和350 g·m-2的国产牛皮纸为例,参照塑料拉伸和弯曲弹性模量的测试标准,用电子拉伸计测量纸弹性模量.测试结果表明原纸的纵向弹性模量总是大于横向弹性模量,原纸的弹性模量与其定量没有直接的关系.     

原煤可比地质条件能耗指标的提出

通过分析煤层开采地质条件与能耗的关系,指出煤层开采地质条件越复杂,企业能耗越高,据此提出原煤可比综合能耗、原煤可比生产耗电2个单位产品能耗指标。     

Modeling optimal oil production paths under risk service contracts

Due to the rigorous fiscal terms and huge potential risk of risk service contracts,optimizing oil production paths is one of the main challenges in designing oilfield development plans.In this paper,an oil production path optimization model is developed to maximize economic benefits within constraints of technology factors and oil contracts.This analysis describes the effects of risk service contract terms on parameters of inputs and outputs and quantifies the relationships between production and production time,revenues,investment and costs.An oil service development and production project is illustrated in which the optimal production path under its own geological conditions and contract terms is calculated.The influences of oil price,service fees per barrel and operating costs on the optimal production have been examined by sensitivity analysis.The results show that the oil price has the largest impact on the optimal production,which is negatively related to oil price and positively related to service fees per barrel and operating costs.     

基于面向对象的软件重用技术的研究

软件重用是提高软件生产率的重要手段。面向对象的软件技术是重用技术中最成功的一个,它可以通过提高方法的聚合性、减小方法的规模和交互耦合的程度,以及利用继承机制,委托和封装等来提高软件的可重用性。     

Structural Effect on Surface Properties of Alkylbenzenesulfonates Having Branched Chains

Abstract

The relationship of surface properties and hydrophobic branched-chain structure was studied using nine pure alkylbenzenesulfonates of three series synthesized in our laboratory. The effects of the position of the benzene ring and the sulfonic group on surface activities were studied. From the surface tension measurements, we found that when the position of benzene ring shifts to the middle of the alkyl chain, Γ_max decreased while γ_cmc decreased, at the same time, cmc decreased and A _m increased.     

基于APDPC的流域水污染物减排机制研究

针对我国现行的污染减排制度和减排方案与环境质量改善联系不紧密、激励约束机制不健全、减排责任落实不到位、监管与考核不力等问题,提出了基于人均累积(APDPC)的流域水污染物减排新机制,通过人均参考配额及人均累积参考配额,建立流域内不同区域间环境与经济的协调发展机制。以淮河流域为例,对安徽、河南、江苏和山东四省片区进行了实证分析,验证结果表明该方法具有公平、高效、简便、易操作等优点,具有较高的推广应用价值。     

Hydrodynamic Characteristics of Chinese Sturgeon Spawning Ground in Yangtze River

Since the construction of the Gezhouba Dam on the Yangtze River in 1981, it has been found that the Chinese Sturgeon, Acipensor sinensis, performs natural propagation annually in a narrow reach downstream close to the Gezhouba Dam site. This might allow one to better investigate the river hydrodynamic conditions of the Chinese Sturgeon spawning ground. In this article, spatial Kinetic Energy Gradient （KEG） and absolute value of vorticity were computed along the river sections from measured data. The relation between Spawn Density per Unit Area （SDUA） and vorticity strength and between SDUA and KEG were worked out. The Results showed that the vorticity and KEG were both effective parameters for describing the hydrodynamic characteristics of Chinese Sturgeon spawning ground. The Chinese Sturgeons prefer to spawn in the river sections where the value of vorticity strength is larger than 0.4 s^-1 and KEG is larger than 0.029 Jkg^-1m^-1.     

Quinic acid esters and sesquiterpenes from Sonchus arvensis

A phytochemical study on the whole plant of Sonchus arvensis and its antioxidant activity has been carried out. Three quinic acid derivatives (1–3), the rarely naturally occurring (p-hydroxyphenylacetyl) quinic acids, and two eudesmanolides (4 and 5) were newly found. Four known eudesmanolides (6–9) were isolated from the plant for the first time. Their structures were characterized by HRESIMS, IR, UV, 1D NMR, and 2D NMR. 1,1-Diphenyl-2-picrylhydrazyl (DPPH·)-scavenging activity was evaluated for each of the above 9 compounds (1–9) in comparison to standard antioxidants (caffeic acid and ascorbic acid). However, none proved to have a positive activity. The absence of antioxidant activity could be caused by the absence of ortho or para-diphenolic groups in all detected compounds, that are responsible of the activity against free radicals by an electron transfer reaction.